Innovation of costing system in metallurgical companies

Autor:	J. Kutač, K. Janovska, A. Samolejova, P. Besta
Jazyk:	angličtina
Rok vydání:	2014
Předmět:	metallurgical production costing system innovation production capacity Mining engineering. Metallurgy TN1-997
Zdroj:	Metalurgija, Vol 53, Iss 2, Pp 283-285 (2014)
Druh dokumentu:	article
ISSN:	0543-5846 1334-2576
Popis:	Innovation means creating and implementing new ideas in theory and practice. Generally speaking, companies in the Czech Republic that don’t have a foreign owner behave very conservatively as far as the used costing system is concerned. This also applies to metallurgical companies and foundries. The decision on method of costing calculations should be included in the sphere of strategic decision-making. The strategy must also define how to use method so as to obtain new orders which, as a result, should lead to an increase in production volume, and thereby to higher capacity utilization and also to higher overall sales. The article discusses the innovation of costing system in metallurgical companies.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/f190f2735aee4be689d8fcad84f9973c Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF